This study investigates the speech act of refusals in the context of English as a lingua franca (ELF), with a focus on the strategies, internal modifications, and preference organization of refusals. Fifteen Chinese speakers of English and 15 Indonesian English speakers engaged in dyadic role-plays involving requests and refusals. Results show that when rejecting requests proposed by the Indonesian participants, Chinese English speakers heavily used indirect refusal strategies, such as explanations, alternatives, and apologies. These refusals often included internal modifications, particularly linguistic downgraders, to mitigate the force of their refusals. Sequentially, Chinese English speakers commonly organized their refusals as dispreferred, deferring the refusals via a cluster of interactional devices, including inter-turn gaps, turn-initial delays, anticipatory accounts, and pro forma agreements. The findings suggest that ELF refusals and ELF interactions are not necessarily direct with minimal mitigation as claimed in previous research (e.g., House, 2008; Murray, 2012), and ELF speakers, at least for Chinese English speakers, do linguistically and interactionally engage with interpersonal work despite the generally preferred communicative style of transparency and directness in ELF interactions. Based on the findings, pedagogical implications on ELF pragmatics instruction are also discussed.